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All Journal Wahana Riset Akuntansi
Faiz Rahman Siddiq
Universitas Setia Budi, Surakarta
Economics, Econometrics & Finance

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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Selama Pandemi Covid-19 Nathania Aldisa Oliviandy; Titiek Puji Astuti; Faiz Rahman Siddiq
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.112026

Abstract

This study aims to obtain empirical evidence the affect of tax rates, knowledge and understanding of taxation, perceptions of the effectiveness of the taxation system, and the level of trust in the legal and government systems towards taxpayer compliance. The sample in this study was taken using a purposive sampling method. The number of sample data processed was 340. Data collection using primary data sources in the form of a questionnaire was arranged with a five-point Likerts scale. The data analysis technique of this study used multiple linear regression analysis techniques. The result of analysis data in this research shows that the tax rate, knowledge and understanding of taxation, and the level of trust in the legal and government systems has a positive effect on taxpayer compliance, while the perceptions of the effectiveness of the taxation system has a negative effect on taxpayer compliance.Keywords: Knowledge; Effectiveness; Legal; Taxpayer Compliance.
Co-Authors Mutiara Dian Pangesti Nathania Aldisa Oliviandy Sugiarti Sugiarti Titiek Puji Astuti